1100(2)

Notice of Ways and Means Motion November 2018: Accelerated Investment Incentive (CCA)

2018 Fall Economic Statement A portion of the capital cost of a depreciable property is deductible as capital cost allowance (CCA) each year, with the CCA rate for each class of property prescribed in the Income Tax Regulations.  With some exceptions, CCA deductions are claimed by class of property and are calculated on a declining-balance basis. […]

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IT521R- Motor Vehicle Expenses Claimed by Self-Employed Individuals

NO.: IT-521R DATE: December 16, 1996 SUBJECT: INCOME TAX ACT Motor Vehicle Expenses Claimed by Self-Employed Individuals REFERENCE: Paragraph 18(1)(a) (also sections 67, 67.2, 67.3 and 67.4, subsections 13(2), 20(16.1), and the definitions of “passenger vehicle,” “automobile” and “motor vehicle” in subsection 248(1), and paragraphs 13(7)(g), 13(7)(h), 18(1)(h) and 85(1)(e.4) of the Income Tax Act; and section

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IT525R- Performing Artists

NO.: IT-525R (Consolidated) SUBJECT: INCOME TAX ACT Performing Artists REFERENCE: Paragraphs 8(1)(p) and (q) (also sections 8, 18, 67, 67.1, 67.2, 67.3, 67.4, and 67.5, paragraphs 8(1)(j), 13(7)(a), (b), and (c), and subsection 1100(2) of the Income Tax Regulations) Application This bulletin is a consolidation of the following: IT-525 dated August 17, 1995; and subsequent amendments thereto. For

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